2024 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2023 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2022 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2021 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2015 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2014 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2010 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

2009 26 CFR 1.451-6 – Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.